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Yep I was composing an email asking an authority about it and didn't want to come across as a total bozo! I was thinking similar kinds of complicated things until I read the article a few times. BHC just re-used the rear barrels for drilled axle front barrels :)
Using Spocalc I get very similar length spokes for the F32 3x / R40 4x on the 76mm diameter flanges. That said, the larger flanges make less than 1mm difference on the length, fronts 1.5mm shorter than rear. In my case I could easily use 298mm for both. Thinking about it, that might be why they stopped at just 4mm bigger front flanges - if they had gone to the same diameter as the rears say, spoke lengths are 2.5mm different. I'd need 296mm front. Maybe that's over-thinking it!
Hah! I genuinely did wonder. Of course, wider cups.
I was wondering if it was a tweak to get the spoke lengths the same F32 3x / R40 4x. Which I gathered somewhere was the reason the front & rear flange heights aren’t the same (on non-dished wheels obvs).